LIBRARY      N 

OF   THK 

UNIVERSITY  OF  CALIFORNIA. 


OK 


UU  Q  , 
Accession     l.Q.127.0.  Class 


TO  ASCERTAIN  THE  VALUE  OF  ANYTHING  ASK  ONE  WHO  KNOWS.  HIS 
ANSWER  WILL  BE  WHAT  HE  THINKS  IT  WORTH,  BASED  UPON  HIS 
THINKING  THAT  HE  KNOWS  WHAT  OTHERS  THINK  IT  WORTH. 


THE  VALUATION 
OF  REAL  ESTATE 
FOR  THE  PURPOSE 
OF  TAXATION. 


BY 

W.  A.  SOMERS, 
ST.  PAUL,  MINNESOTA. 


(COPYRIGHTED.) 


.  A.  SO! 

RocmS3,Met,OperaHou»e. 
ST.  PAUL,  u. 


TO  ASCERTAIN  THE  VALUE  OF  ANYTHING  ASK  ONE  WHO  KNOWS.  HIS 
ANSWER  WILL  BE  WHAT  HE  THINKS  IT  WORTH,  BASED  UPON  HIS 
THINKING  THAT  HE  KNOWS  WHAT  OTHERS  THINK  IT  WORTH. 


THE  VALUATION 
OF  REAL  ESTATE 
FOR  THE  PURPOSE 
OF  TAXATION. 


BY 

W.  A.  SOMERS, 

ST.  PAUL,'  MINNESOTA. 


COPYRIGHT,  1901,  BY  W.  A.  SOMEBS. 


RICH     &  CLYMER,     PRINTERS,    ST.    PAUL. 


The  Valuation  of  Real  Estate  for  the  Purpose 

of  Taxation, 

The  levy  of  taxes  upon  real  estate  being  made  in  proportion  to 
the  assessed  value,  it  is  evident  that  if  the  assessed  valuation  gives 
to  each  piece  of  property  the  same  relative  proportion  of  the  true 
value,  it  will  result  in  an  equitable  distribution  of  the  burden.  The 
general  knowledge  of  this  fact,  and  the  mistaken  belief  that  the  assess- 
ment is  arrived  at  by  taking  a  percentage  of  the  true  value  of  each 
piece  of  property,  has  led  to  the  acceptance  of  the  practice  of  using 
less  than  the  full  value  in  making  assessments. 

The  valuation  of  real  estate  for  the  purpose  of  taxation  is  made 
by  individual  assessors  in  small  districts,  each  one  being  entirely  in- 
dependent of  all  others,  and  the  assessment  so  made  constitutes  the 
basis  for  all  general  tax  levies.  The  original  assessment  district,  be- 
ing the  lowest  political  organization,  say  a  township,  first  bears  the 
necessary  expenses  of  the  town  organization,  then,  being  combined 
with  other  townships,  villages  and  cities  of  the  county,  becomes  the 
basis  for  the  levy  of  county  taxes.  The  combination  of  the  counties 
forms  the  total  assessment  for  the  state,  and  on  this  the  state  taxes 
are  levied. 

The  assessment  changes  from  year  to  year  with  the  different 
ideas  of  the  successive  .assessors,  but  always  falling  further  below 
the  full  value.  The  departure  from  the  full  value  probably  has  its 
origin  in  an  effort  to  place  valuations  low  enough  to  protect  taxpayers 
from  paying  more  than  a  just  proportion  of  taxes  levied  by  the  higher 
political  organizations.  When  the  departure  is  once  made  from  the 
full  value,  the  tendency  is  constantly  downward,  for  the  reason  that 


10J.270 


4 

the  district  assessments  being  made  independently  of  each  other,  the 
districts  which  are  assessed  at  a  higher  ratio  of  the  true  value  than 
the  average  will  be  forced  in  the  next  assessment  to  a  lower  valua- 
tion in  self  protection.  In  cases  of  rapid  changes  in  value — either 
advancing  by  reason  of  increase  in  population  or  business,  or  de- 
creasing from  any  cause — the  assessors  will  naturally  try  to  protect 
the  interests  of  their  constituents  by  quickly  recognizing  any  decrease 
in  value,  and  by  being  correspondingly  slow  in  recognizing  an  in- 
crease, and  thus  accelerate  the  downward  tendency. 

In  any  attempt  to  compare  valuations  of  tracts,  the  further  the 
general  assessment  is  below  the  true  value,  the  greater  will  be  the 
distortion  brought  about  by  any  inaccuracy  in  determining  the  ratio 
between  the  true  value  and  the  assessment.  The  inequalities  in  the 
actual  payment  of  taxes  will  be  increased  by  any  variation  from  an 
exact  ratio  of  the  true  value  between  tracts  just  in  proportion  as  the 
general  valuation  of  the  district  is  below  the  true  value.  Conse- 
quently, this  continual  lowering  of  the  assessed  value  increases  the 
inequalities  and  the  difficulty  of  equalization. 

When  the  assessment  districts  are  combined,  the  inequalities  be- 
tween tracts  are  just  as  great  with  reference  to  all  the  higher  levies, 
and  the  inequalities  between  the  districts  themselves  may  be  even 
greater.  As  a  result,  a  district  may  pay  much  more  than  its  share 
of  the  taxes  levied  by  the  higher  political  divisions,  and  there  is  no 
way  of  demonstrating  the  discrepancy,  because,  there  being  no  knowl- 
edge of  the  actual  and  full  cash  value  of  all  of  the  property  of  the 
district,  it  is  impossible  to  compare  it  with  any  other  district. 

When  the  inequalities  become  so  great,  and  the  injustice  of  the 
distribution  of  the  burden  so  glaring,  that  public  opinion  demands  a 
complete  readjustment,  it  is  attempted  sometimes  by  making  the 
laws,  (which  almost  universally  provide  that  the  assessment  be  made 
at  the  true  and  full  cash  value),  more  stringent,  by  stating  specifically 
that  no  lower  value  shall  be  used  on  account  of  the  fact  that  the 
valuation  is  for  the  purpose  of  taxation ;  or,  as  has  been  done  in 


5 

a  few  cases,  providing  that  after  the  assessment  is  made  at  the  full 
value,  a  percentage  of  such  full  value  shall  be  used  for  the  purpose 
of  taxation. 

Such  attempted  readjustment  leaves  the  assessment  subject  to 
all  the  influences  which  tend  to  originate  and  continue  the  downward 
movement,  and  it  is  but  a  question  of  time  when  it  will  once  more 
reach  the  point  where  public  opinion  will  demand  a  readjustment. 

Before  attempting  to  suggest  methods  which  will  insure  greater 
accuracy,  and  inspire  in  the  mind  of  the  taxpayer  a  confidence  in  the 
work,  a  brief  consideration  of  real  estate,  its  uses,  and  the  principles 
underlying  its  value,  is  necessary. 


Real  estate,  as  usually  defined  for  the  purpose  of  taxation,  is  con- 
strued to  include  the  land  itself,  whether  laid  out  in  town  lots  or 
otherwise,  and  all  buildings,  structures  and  improvements,  trees  or 
other  fixtures  thereon,  and  all  rights  and  privileges  thereto  belonging, 
and  all  mines,  minerals  and  quarries  in  and  under  the  same. 

Land  is  useful,  first,  for  what  it  contains,  or  may  be  made  to 
produce,  as  in  the  case  of  lands,  which  are  useful  on  account  of 
mineral,  timber  or  agricultural  resources.  The  value  of  this  use 
may  be  designated  Productive  Value.  Second,  it  is  useful  as  a  site 
upon  which  buildings  may  be  erected,  or  upon  which  commercial 
enterprises  may  be  carried  on.  The  value  of  this  use  may  be  called 
Site  Value. 

The  Productive  Value  of  timber  and  mineral  land  will  depend 
upon  the  quantity,  quality  and  accessibility  of  the  timber  or  minerals. 
The  Productive  Value  of  agricultural  land  will  depend  upon  the 
character  of  the  soil,  climate  and  market.  The  effect  of  these  con- 
ditions may  be  judged,  and  a  reliable  estimate  of  the  Productive 
Value  formed,  from  a  knowledge  of  the  facts. 

Site  Value  is  that  value  which  attaches  to  land  on  account  of 
its  usefulness  for  home  or  residence  purposes,  or  on  account  of  its  favor- 
able location  for  commercial  uses.  In  both  cases,  the  physical  con- 


6 

ditions  must  be  considered,  but  in  the  case  of  land  useful  for  resi- 
dence purposes,  the  social  surroundings  will  be  the  determining  factor, 
and  in  the  case  of  land  useful  for  business  purposes,  its  accessibility 
and  proximity  to  centers  of  business  activity  will  be  the  important 
element  in  determining  its  value.  The  weight  given  to  these  condi- 
tions in  determining  value  is  almost  entirely  a  matter  of  opinion,  and 
being  entirely  local,  can  only  be  intelligently  judged  by  those  who 
are  familiar  with  the  social  conditions  and  surroundings,  and  with 
the  opinions  of  the  majority  of  the  other  members  of  the  community. 

The  Site  Value  in  the  case  of  agricultural  lands,  especially  in 
districts  where  farms  are  occupied  by  the  owners  as  homes,  may  be 
very  great,  and  may  differ  greatly  without  regard  to  the  productive 
power  of  the  land.  Many  instances  will  come  to  mind  of  lands  of 
equal  productive  power  and  reaching  the  same  markets,  in  one  case 
located  near  churches  and  schools  and  in  a  desirable  neighborhood, 
and  in  the  other  case  being  in  proximity  to  a  brewery  or  soap  factory, 
in  an  undesirable  neighborhood,  where  the  difference  in  value  is 
great,  owing  entirely  to  the  difference  in  Site  Value  caused  by  the 
different  social  or  local  conditions. 

Productive  Value  is  the  foundation  for  all  value  in  lands,  even 
when  the  Site  Value  reaches  a  point  higher  than  the  greatest  pro- 
ductive power  of  the  land,  and  the  Productive  Value  becomes  nil 
locally,  as  in  the  business  districts  of  large  cities.  The  climatic  con- 
ditions may  be  such  that  the  Productive  Value  of  surrounding  lands 
is  great,  yet  the  quality  of  the  soil  covering  a  business  lot  will  not 
affect  its  value.  Nevertheless,  it  is  evident  that  this  great  Site  Value 
only  exists  because  of  the  concentrated  Productive  Value  of  large 
areas  tributary  to  a  common  center. 

That  Site  Value  is  fixed  and  determined  by  local  opinion  may 
be  seen  from  the  fact  that  the  first  settler  in  a  wilderness  has  a  dis- 
tinct opinion  of  the  value  of  his  clearing  and  home,  even  though 
his  nearest  neighbor  be  ten  miles  away,  and  his  opinion  must  be  con- 
sidered as  the  controlling  element  in  a  sale  of  the  land.  His  opinion 


7 

helps  to  mould,  and  is  modified  by,  the  opinions  of  the  new  settlers 
going  into  the  district,  and  the  local  opinion  grows  in  clearness  with 
the  increase  in  population.  The  unanimity  of  opinion  will  depend 
upon  the  social  characteristics  of  the  people.  The  more  closely  they 
meet  upon  common  ground,  the  greater  will  be  the  uniformity  in 
their  ideas  of  the  value  of  land.  While  this  uniformity  may  be  de- 
veloped to  a  greater  extent  in  one  place  than  in  another,  still  the 
opinion  always  exists,  and  may  be  found  in  every  locality. 

As  this  opinion  is  the  basis  of  all  purchases  and  sales,  it  is  evi- 
dent that  it  is  the  true  measure  of  the  value  of  the  land,  and  is  the 
measure  which  must  be  used  in  any  successful  effort  to  find  the  true 
and  full  cash  value  of  each  piece  of  property.  This  opinion  may  be 
designated,  for  convenience,  Community  Opinion.  To  define  Com- 
munity Opinion  tersely,  it  is  that  opinion  of  values  held  in  common 
by  a  majority  of  the  members  of  a  community. 


RURAL  ASSESSMENTS. 

In  rural  districts  and  small  villages,  where  the  tracts  coming 
within  the  knowledge  of  the  individual  are  few,  where  the  social  con- 
ditions are  such  that  it  is  possible  for  each  citizen  to  be  familiar 
with  the  opinions  of  the  other  citizens  in  regard  to*  values  of  specific 
tracts,  and  where  changes  in  value  are  so  gradual  that  they  may  be 
assimilated  into  opinion  by  all  of  the  citizens,  Community  Opinion 
is  expressed  in  the  value  of  specific  tracts  or  pieces  of  property. 

To  take  advantage  of  Community  Opinion,  so  far  as  it  is  de- 
veloped, and  to  assist  in  developing  it  into  an  exact  expression  of 
value,  no  change  in  the  present  method  of  dividing  the  work  into 
small  districts,  each  under  an  independent  assessor,  is  necessary. 

The  first  step  toward  this  is  the  gathering,  by  the  assessor,  as  a 


8 

part  of  his  regular  duties,  of  a  complete  description  of  each  tract,  show- 
ing the  number  of  acres  in  each  of  the  different  classes  of  land,  some 
idea  of  the  topography,  and  a  careful  description  of  the  improvements. 
To  accomplish  this  with  slight  increase  of  labor  and  cost,  the  work 
must  be  reduced  to  a  system,  in  which  the  gathering  and  recording 
of  the  information  will  not  be  burdensome,  but  which  will  tend  rather 
to  relieve  the  burden  of  the  work  by  prescribing  limits  that  will  take 
away  the  uncertainties  of  guessing  at  values. 

The  secret  of  successful  work  in  handling  great  numbers  of  sim- 
ilar things,  either  material  or  conditions,  lies  in  reducing  the  labor 
connected  with  it  to  such  movements  or  thoughts  as  may  become 
mechanical.  In  the  manufacture  of  kitchen  chairs,  one  man,  with 
the  aid  of  machinery,  produces  the  rounds  in  immense  quantities. 
Another  man  produces  some  other  part  of  the  chair,  and  the  division 
of  the  work  between  men  renders  the  labor  of  each  man  mechanical, 
and  the  chairs  are  manufactured  at  a  cost  far  below  what  it  would 
be  were  they  made  without  this  division. 

If  an  assessor  should  undertake  to  go  on  the  ground  and  ex- 
amine each  farm,  and  write  down  in  his  own  words  a  description, 
the  work  would  be  interminable  and  the  report  would  be  of  no  value, 
for  the  reason  that  the  work  of  compiling  and  arranging  such  a  mass 
of  information  into  any  form  which  would  be  of  value,  would  be 
greater  and  more  costly  than  the  entire  assessment  under  a  proper 
system.  To  reduce  the  work  to  a  system  which  can  be  handled  by 
the  assessor  without  extra  labor,  and  which  can  be  utilized  when  the 
work  of  the  assessor  is  completed,  blank  forms  must  be  used,  with 
questions  arranged  in  natural  order,  each  one  complete  in  itself  and 
positive  in  its  nature,  so  that  all  the  facts  may  be  gathered  as  n.early 
mechanically  as  possible,  and  in  such  form  that  their  compilation  can 
be  accomplished  with  the  least  possible  labor. 

A  four-fold  form,  arranged  in  shape  to  be  easily  handled,  offers 
the  best  arrangement  for  the  use  of  the  assessor  in  gathering  the 
information.  This  form  as  received  from  the  county  auditor  should 


9 

show  on  the  first  page  a  map  with  the  tract  in  question  located  in 
reference  to  the  government  subdivisions,  with  a  technical  descrip- 
tion of  the  property,  the  owner's  name,  etc.  It  should  be  the  duty 
of  the  county  auditor  to  prepare  a  form  in  this  manner  for  each 
tract,  and  these  folders  would  take  the  place  of  the  book  as  now  used. 

A  practical  illustration  of  such  a  four-fold  eight-page  folder  is 
shown  on  the  succeeding  pages,  together  with  explanatory  foot-notes. 
It  will  be  understood  that  these  forms  are  prepared  to  illustrate  the 
best  method  of  gathering  the  necessary  information.  Forms  prepared 
for  use  in  the  New  England  states  would  be  ill  adapted  for  use  in  the 
great  grain-growing  states  of  the  Northwest,  or  the  cotton  producing 
states  of  the  South.  A  study  of  the  complete  field  of  work  is  neces- 
sary for  the  preparation  of  these  forms. 


10 


TOWN RANGE ..SECTION. 

Square  below  represents  640  acres. 
N 


W 


S 


OWNER. 
DESCRIPTION, 


NOTE — Above  shows  first  page  of  folder  to  be  filled  out  by  county  auditor, 
designed  to  show  location  of  tract,  name  of  owner  and  description. 
Page  two  of  folder  is  left  blank  so  that  long  descriptions  may  run  over 
on  that  page. 


I  Farm  is  reached  by    comity   road,   built  of    Kan*   in 
condition,  running  Tki.agfc  as  shown  on  map. 


CING. 

KtedL  «•*• 

Wire,  Good,  Fair,  Bad, 

Board,  Good,  Fair,  Bad, 

Rail,  Good,  Fair,  Bad, 

Log,  Brash 

or  Stump,  Good,  Fair,  Bad, 

Farm  buildings  are  located  near corner,  house, 

lot  and  barn  occupying  about acres,   as  indi- 
cated on  map. 

WATER  SUPPLY. 

Lake     as  shown  on  map. 

Creek     as  shown  oa  map. 

Springs     as  shown  on  map. 

Well      feet  deep. 

Cistern     gallons  capacity. 


USE  OF  LAND. 

Acre*. 

f  Timber  Land,  

J  Swamp  Land,  

(  Pasture  Land, 

Total, 

/  Truck  Land, 
*  Grain  Land, 
Miscellaneous, 

Total, 

Orchard, 

Total  Acreage  of  Tract, 


Norm— Above  shows  third  page  of  folder,  designed  to  bring  out  a  complete 
description  of  the  farm  and  its  uses.     In  cases  of  three  modifying  voids,  as 
state,  county,  town."  the  kind  is  to  be  mriiratfiri  by  a  circle  marked  over 
Blank  spaces  to  be  filled  as 


12 

HOUSE 

Wood  Stone 

Dwelling  House  built  of  Brick  on  a  Brick   Foundation  with 

Stone  Post 

Front 

cellar  under  Middle  portion. 

Rear 

.....ft.  x ft.  & ft.   x ft.  which  is__ stories 

high,  & ft.   x ft.  which   is stories  high.       ist 

story rooms.     2d  story rooms. 

Shingles  Good 

Kooi  is  oi    Gravel     and  is  in  Fair    condition. 

Slate  Bad 

Chimneys  set  on  independent  foundation 

Chimneys  set  on  shelf 

Well  Painted 

House    IS  Plainly      finished,   and  IS     Unpainted 


Stone  Stone 

ft.  constructed  of  Wood  on  a  Brick 

Post 

Foundation.     Foundation ft. high, forming  root  cellar 

ft.  x  _       ft.  &  stable ft.  x ft. 


Horses 

Mam  Floor  contains  room  for   cattle 


Wagon  Floor  is ft.  x ft.     Hay  loft Tons 

capacity.     Grain  bins _bu.  capacity. 

Shingles     .       Good  Painted. 

Roof  IS  Of      Gravel        in  Fair     condition.   IS       Unpainted 
Slate  Bad 

Was  built  in  year Estimated  to  have  cost  $ 


OTHER  BUILDINGS 

For  various  farm  purposes.     Number Estimated 

to  have  cost  $ 


WIND  MILLS 

steeid  frame ft.  high.     Tank gal.  capacity. 

House 

Connected  by  pipes  to    Bam 

Outside  Troughs 


NOTE Page  four  of  folder,   designed  to  bring  out  a  complete  description  of 

the  improvements.  Same  rules  for  filling  out  as  preceding  page  of  folder. 


NOTE — The  above  represents  pages  five  and  six  of  the  folder,  showing  diagram  for  convenient  loca- 
tion of  buildings,  creeks,  etc.,  and  upon  which  any  important  topographical  features  may  be 
noted. 


REMARKS. 


VALUATION  AS  REPORTED  BY  THE  ASSESSOR. 
LAND: 

A,   Natural  Land  at  $ _per  A,  $... 

A,  Cultivated  Land  at per  A,     

A,  Orchard  Land  at    per  A,     

Total  Valuation  of  Land  $ 

IMPROVEMENTS: 

House,  $ 

Barn,  

Other  Buildings, 
Wind  Mills, 

Total  Valuation  Improvements     $ 

TOTAL  VALUATION     $ 

VALUATION     AS      MODIFIED      BY      BOARD     OF 

REVIEW 
LAND: 

A,   Natural  Land  at  $ per  A,  $ 

A,  Cultivated  Land  at per  A,     

A,  Orchard  Land  at per  A,    

Total  Valuation  of  Land     $.... 

IMPROVEMENTS; 

House,  $ 

Barn, 

Other  Buildings, 

Wind  Mills, 

Total  Valuation  Improvements     $ 

TOTAL  VALUATION     £ 


NOTE — Above  shows  page  seven  of  folder,   with  blanks  for  valuation,  which 
explain  themselves. 


CERTIFICATE. 


Certificate  of  Assessor  as  required  by  Law. 


NOTE— Page  eight  of  folder,  as  shown   above,  is  designed  to  contain  Asses- 
sor's certificate. 


i6 

The  forms  having  been  filled  by  the  assessor,  the  next  step  is  to 
bring  the  work  before  the  local  board  of  review,  by  having  a  map 
made  of  the  district,  on  a  scale  large  enough  to  enable  the  draftsman 
to  cleaily  show  the  outlines  of  each  farm,  and  to  write  in  on  the  map 
a  copy  of  the  report  of  the  assessor  showing  the  valuation  and  area 
of  each  of  the  different  classes  of  land,  and  the  valuation  of  the  im- 
provements. A  portion  of  such  a  map,  showing  a  section  one  mile 
square  divided  into  eight  tracts,  is  given  for  illustration  below. 


JOHN  BROWN 
etc.,   etc. 


SAMUEL  DUNN 
etc.,  etc. 


JAMES  SMITH 

LAND. 

60  a.  natural  at  $20 
80  a.  cultivated  at  35 
20  a.  Orchard  at  50 


House  $1,000 

Barn  750 

Other  b'ld'g.  500 

Wind  Mills  80 

Total 


$1,200 

2,800 
1,000 

$5,000 


HENRY  JONES, 
etc.,    etc. 


WM.  C.  STURGIS, 
etc.,   etc. 


JOHN   DOE. 
etc.,  etc. 


O.    JOHNSON, 
etc.,  etc. 


SAMUEL  BURNS, 
etc.,   etc. 


One  or  more  copies  of  the  map  should  be  posted  in  the  most 
public  places  within  the  district,  several  days  before  the  meeting  of 
the  board  of  review,  to  give  each  citizen  an  opportuntiy  to  compare 
his  assessment  with  every  other  assessment  in  the  township.  The 
assessor  would  be  required  to  be  in  attendance  at  the  meeting  of  the 
board  of  review,  with  his  complete  reports,  and  if  any  citizen  should 
be  dissatisfied  with  his  own  or  any  other  assessment,  the  board  of 
review  would  have  before  it  the  report  of  the  assessor  as  to  the 
facts  upon  which  the  estimate  is  based,  and  with  the  owner  present, 
an  examination  of  the  form  filled  out  by  the  assessor  would  easily 
determine  if  there  had  been  any  mistakes  made  in  the  description  of 
the  land  and  improvements.  If  so,  they  could  be  corrected  by  further 
examination,  or  through  the  knowledge  of  those  present. 

The  maps  made  in  this  manner  and  posted  throughout  the  dis- 
trict would  bring  the  work  of  the  assessor  before  each  property  owner 
and  the  board  of  review  so  clearly  and  in  so  simple  a  form,  that  it 
would  seem  almost  impossible  for  any  errors  of  statement  in  the 
description  of  the  land  and  improvements  to  escape  detection.  When 
it  is  considered  that  the  assessor  and  all  members  of  the  board  of 
review  are  citizens  and  members  of  the  community,  selected  because 
of  their  knowledge  of  conditions  and  the  confidence  of  the  community 
in  their  judgment,  it  is  safe  to  assume  that  the  valuation  as  adopted 
will  be  an  exact  expression  of  the  Community  Opinion  of  value. 

On  the  completion  of  the  work  of  the  board  of  review,  a  compila- 
tion should  be  made,  showing  the  number  of  acres  of  each  of  the 
different  classes  of  land,  with  the  highest  price  per  acre,  the  lowest 
price  per  acre,  and  the  average  price  per  acre,  and  the  total  valuation 
of  each  class.  The  total  valuation  of  the  three  classes  should  then 
be  found,  and  the  total  valuation  of  the  improvements  added,  to  give 
the  grand  total  valuation  of  the  district.  This  information  will  be 
necessary  for  use  in  the  compilation  of  the  next  map  in  which  the 
district  will  be  combined  with  other  districts  and  cities,  a  description 
of  which  will  be  taken  up  in  its  proper  place. 


i8 


CITY  ASSESSMENTS. 


LAND. 


The  lots  in  a  city  are  so  numerous,  and  of  such  widely  varying 
shapes  and  dimensions,  and  the  corner  influence  is  such  a  disturbing 
element,  that  Community  Opinion  as  to  the  value  of  specific  tracts 
or  lots  cannot  be  formed.  The  tract  of  land  which  constitutes  an 
ordinary  farm  in  the  rural  district  will  in  the  city  be  divided  and  sub- 
divided into  a  thousand  lots,  and  one  of  these  lots  situated  in  an  im- 
portant corner  may  be  worth  twice  as  much  as  a  lot  of  the  same 
dimensions  adjoining,  but  which  has  only  one  street  frontage. 

The  social  conditions  of  a  modern  city  are  such  that  the  citizen 
chooses  his  circle  of  friends  from  the  entire  city,  aiming-  to  secure 
those  with  kindred  tastes  rather  than  those  whose  only  claim  is  their 
physical  proximity.  While  the  citizens  composing  such  a  circle  of 
friends  may  own  their  own  homes,  the  comparison  of  views  will  more 
often  be  of  the  value  of  houses  and  other  improvements  than  of  the 
land  itself,  and  the  opinion  of  each  individual  as  to  land  values  will 
be  limited  to  very  few  tracts. 

The  changes  consequent  upon  the  growth  of  a  city  are  frequently 
so  rapid  that  Community  Opinion  of  values  of  specific  tracts  cannot 
be  formed  and  assimilated.  On  account  of  this  uncertainty,  or  lack 
of  uniformity  of  opinion  as  to  city  values,  the  speculator  sees  an  op- 
portunity to  buy  from  one  for  less  than  he  can  sell  to  another,  which 
speculation  magnifies  the  natural  and  justifiable  changes,  and  in  many 
cases  results  in  apparent  depreciation.  This  makes  it  impossible  for 
anyone  except  those  who  are  directly  in  contact  with  the  real  estate 
business,  and  who  make  the  conditions  a  constant  study,  to  form  any 
opinion  whatever  of  the  value  of  specific  tracts. 


19 

Notwithstanding  the  fact  that  Community  Opinion  does  not  exist 
in  cities  as  to  values  of  specific  tracts,  there  does  exist  a  Community 
Opinion  which  is  just  as  definite  and  valuable  for  the  purpose  of 
taxation  as  though  it  extended  to  specific  tracts,  and  which  has  elas- 
ticity enough  to  conform  to  growth,  no  matter  how  rapid,  and  to 
changes  caused  by  shifting  of  business  or  residence  districts.  This 
is  the  opinion  of  the  relative  value  of  streets,  and  is  Community 
Opinion  formed  by  those  familiar  with  the  streets.  The  question  of 
their  relative  importance  and  value  is  a  never  failing  theme  of  con- 
versation between  the  citizens,  and  tends  to  bring  about  a  uniformity 
of  opinion,  and  makes  it  truly  Community  Opinion. 

There  always  exists  in  cities  a  Community  Opinion  that  a  certain 
street  is  the  best  for  business,  and  a  consequent  idea  that  land  front- 
ing thereon  is  the  most  valuable.  From  this  most  valuable  street 
other  streets  of  less  value  will  be  compared,  a  well  defined  opinion 
being  present  that  the  property  on  the  less  valuable  street  is  less 
valuable  just  in  proportion  as  the  street  is  less  valuable,  and  the  com- 
parison will  reach  out  from  the  central  or  best  portion  and  embrace 
the  entire  city.  The  citizen  from  having  his  circle  of  acquaintances 
scattered  over  the  city,  and  from  his  constant  use  of  the  streets,  will 
necessarily  form  an  idea  of  the  comparative  value  of  the  streets,  and 
no  matter  what  changes  occur  in  the  city  on  account  of  growth  or 
changes  in  business  or  residence  sections,  the  streets  will  register  the 
changes  to  the  citizen  who  daily  frequents  them  as  truly  as  the  ther- 
mometer registers  the  changes  in  temperature. 

To  make  use  of  this  Community  Opinion  of  the  relative  worth 
of  the  streets,  it  is  necessary  to  find  some  common  term  that  can  be 
used  to  express  their  comparative  value  as  a  unit  in  all  parts  of  the 
city.  The  value  of  one  foot  in  width  for  some  fixed  depth  is  the 
best  measure  for  this  purpose,  because  of  its  common  use  and  its 
applicability  both  to  gauge  comparative  value  of  streets  and  real  value 
.  of  tracts.  Starting  with  the  value  of  such  a  unit  on  the  best  street 
and  of  the  most  valuable  property,  pushing  out  always  along  the  lines 


20 

of  the  most  valuable,  the  work  of  recording  these  units  will  be  easy 
of  accomplishment. 

By  assuming  in  every  case  that  the  unit  of  one  foot  frontage  is 
located  in  the  center  of  a  block,  that  is,  half  way  between  the  cross 
streets  forming  the  block,  the  most  disturbing  element,  viz.,  the  corner 
influence,  will  be  entirely  eliminated  from  the  problem,  and  the  judg- 
ment required  in  fixing  the  value  of  the  units  will  be  reduced  to  a 
simple  comparison  of  street  values. 

Provided  the  value  of  the  units  has  been  fixed  at  the  true  and 
full  cash  value  of  the  property,  the  most  delicate  shading  of  difference 
as  to  comparative  value  of  streets  may  be  accurately  recorded  in  dol- 
lars, and  any  citizen  can  quickly  and  easily  compare  the  work  and 
judge  of  its  accuracy,  both  as  to  the  relative  value  of  the  streets  and 
the  actual  value  of  the  property. 

The  work  of  fixing  the  units  can  be  best  accomplished  through 
a  committee  of  citizens  to  determine  the  most  valuable  part  of  the 
city,  and  indicate  by  marking  upon  maps  prepared  for  the  purpose, 
the  value  of  the  units,  or  the  value  per  front  foot  for  a  certain  fixed 
depth  in  the  middle  of  each  side  of  each  block,  within  the  district 
selected.  Then  other  maps  should  be  prepared  of  districts  surround- 
ing and  adjoining  the  central  one,  upon  which  should  be  marked  the 
value  of  the  marginal  units  fixed  in  the  first  or  central  district.  New 
committees  selected  for  these  districts  will  have  to  guide  them  the 
values  as  fixed  in  the  central  district,  and  their  work  will  be  to  extend 
these  proportionate  values  over  their  respective  districts. 

On  the  completion  of  this  second  group  of  districts,  all  mem- 
bers of  the  various  committees  will  come  together  with  their  maps, 
and  the  trifling  inequalities  and  discrepancies  occurring  along  ad- 
joining lines  may  be  quickly  and  satisfactorily  corrected,  and  any 
errors  or  careless  work  that  may  have  occurred  in  any  district  will 
be  easily  detected  and  corrected. 

In  large  cities  it  may  require  several  groups  of  districts  to  cover 
the  whole  city,  in  which  case  each  group  should  be  made  complete 


21 

and  finished  before  an  attempt  is  made  to  fix  the  value  of  units  in 
the  next  larger  group.  As  the  work  spreads  from  the  center  and 
reaches  into  the  less  valuable  property,  the  districts  may  be  made  much 
larger  without  adding  to  the  work  of  the  committee,  because  of  the 
greater  uniformity  in  values. 

All  questions  of  inaccuracy  of  judgment  must  be  tested  by  an 
examination  of  the  unit  values  recorded  on  the  map.  Any  taxpayer, 
by  an  examination  of  the  unit  values,  can  very  quickly  learn  the 
relative  difference  between  the  assessment  of  his  property  and  any 
other  property  in  the  city,  knowing  that  the  values  recorded  indicate 
the  value  per  front  foot  for  the  same  fixed  depth  in  all  parts  of  the 
city.  It  is  therefore  necessary  that  this  map,  or  copies  of  it,  should 
be  made  records  accessible  to  all  citizens  and  taxpayers. 

The  unit  values  being  fixed  for  a  certain  depth,  while  the  lots 
themselves  may  vary  in  depth,  it  is  necessary  to  determine  the  ratio 
of  the  unit  value  to  be  used  for  different  depth.  The  different  uses 
of  the  property  will  require  the  use  of  different  ratios.  For  example, 
a  very  shallow  lot  in  the  retail  district  is  worth  a  greater  proportion 
of  the  unit  value  than  a  similar  lot  in  the  wholesale  district.  How- 
ever, it  will  be  found  that  three  sets  of  ratios  will  cover  all  the  dif- 
ferent conditions. 

The  difference  between  properties  used  for  different  purposes, 
and  the  relative  value  of  different  depths,  are  practical  questions 
which  must  be  determined  by  the  committees  already  formed.  They 
should  be  called  upon  to  fix  the  ratio  for  several  different  depths  of 
lot  in  each  class  of  property,  as  the  foundation  for  the  construction 
of  scales,  by  the  use  of  which  the  same  relative  proportions  can  be 
read  for  any  depths  between  the  points  thus  fixed.  By  the  use  of 
the  scale  to  determine  the  frontage  value,  the  value  of  any  lot  may 
be  ascertained  by  a  simple  multiplication  of  the  width  of  the  lot  by 
its  frontage  value.  An  illustrative  scale  is  shown  on  next  page. 


22 


100 
I     90 

b 


—  — 



—  — 

,  • 

^J-» 

u= 

^. 

•^ 

~*~ 

\ 

^ 

•^ 

2 

<^ 

^ 

X 

/ 

x 

/ 

/ 

' 

lij  20 


0     IO    20   30    40    50  100 

DEPTH  OF  LOT  IN  FEET 

Scale  A,  showing  percentage  of  unit  value  to  be  used  for  different 
depths  of  lots  in  a  retail  business  district,  100  feet  being  the  depth  of 
unit. 


The  point  of  intersection  of  the  line  indicating  the  depth  of  lot 
with  the  curved  line  will  show  on  the  horizontal  lines  the  percentage 
of  the  unit  value  to  be  taken  for  that  depth  of  lot.  The  following 
are  examples,  based  upon  a  unit  value  of  $1,000: 

100  feet  in  depth  reads  100% $1,000  a  front  foot. 

60  feet  in  depth  reads    80% 800  a  front  foot. 

140  feet  in  depth  reads  1 13% 1,130  a  front  foot. 


The  subdivision  of  the  blocks  being  made  before  the  building  of 
the  city,  in  many  cases  the  business  growth  has  not  followed  the  ideas 
of  the  original  surveyors,  and  the  best  business  streets  may  -be  what 
was  originally  laid  out  for  cross  streets.  As  a  result,  the  corner  in- 
fluence must  be  considered  to  affect  an  equal  frontage  on  each  street 
forming  the  corner,  and  therefore  becomes  a  square.  In  practice,  it 
will  be  found  most  convenient  to  assume  that  it  covers  two  lots.  The 
corner  lot  is  very  largely  affected  by  the  value  of  the  cross  street, 
the  lot  next  to  the  corner  will  be  affected,  but  to  a  much  smaller 
degree,  while  the  third  lot  will  not  come  within  the  corner  influence. 


23 

Referring  to  Diagram  i,  the  squares  affected  by  the  corner  in- 
fluence correspond  to  the  squares  A,  B,  C  and  D.  The  frontage 
value  of  the  unit  is  shown  on  this  diagram  on  each  side  of  the  block. 
It  is  evident  that  corner  A  is  more  valuable  than  corner  C  because 
of  the  difference  in  the  frontage  values  of  the  two  streets  forming 
these  corners.  It  is  equally  clear  that  corner  B  is  not  worth  as  much 
as  corner  A,  'although  they  both  have  an  equal  frontage  on  the  same 
street  which  is  valued  at  $1,000  a  foot,  because  the  cross  street 
bounding  corner  B  is  worth  only  $500  a  foot,  while  the  other  cross 
street  is  worth  $800  a  foot. 

5/000 


$6OO 

DIAGRAM  n°i 

To  make  the  unit  values  the  basis  for  determining  the  value  of 
the  corner  it  is  necessary  to  get  an  expression  of  opinion  from  the 
committees  of  the  value  of  a  corner  under  several  different  condi- 
tions, or  values  of  cross  streets,  as  a  foundation  for  the  construction 
of  scales  by  which  this  opinion  may  be  applied  to  the  determination 
of  the  value  of  any  lot  or  subdivision  of  a  lot  coming  within  the 
corner  influence. 

Two  or  three  sets  of  scales  are  necessary  because  of  the  different 
uses  of  the  property.  In  a  retail  district  the  corner  properties  are 
relatively  more  valuable  because,  where  each  passer  is  a  possible  cus- 
tomer, the  facilities  for  attracting  attention  afforded  by  the  double 
frontage  are  very  valuable,  while  in  a  wholesale  district  this  double 
frontage  adds  to  its  value  only  on  account  of  additional  light  and 
accessibility. 

As  it  seldom  occurs  that  a  corner  square  is  held  as  one  tract, 


24 

and  the  most  common  subdivision  of  the  corner  is  into  two  lots, 
which  may  be  formed  by  a  line  running  either  parallel  with,  or 
at  right  angles  to,  the  best  street,  scales  must  be  constructed  to  show 
the  value  under  both  of  these  conditions.  The  necessity  for  this  will 
be  clearly  understood  by  reference  to  Diagrams  No.  2  and  No.  3, 


8/OOO 


&/OOO 


DIAGRAM 


D/AGRAMW2 

which  are  intended  to  show  the  same  corner  square,  No.  2  being 
divided  by  a  line  running  at  right  angles  with  the  more  valuable 
street,  while  No.  3  is  divided  by  a  line  running  parallel  with  the  more 
valuable  street.  In  the  case  of  the  division  as  shown  in  No.  2,  both 
lots  have  an  equal  frontage  upon  the  better  street,  and  while  the 
corner  lot  is  worth  considerably  more  than  the  inside  lot,  the  differ- 
ence is  not  so  great  as  in  the  case  shown  in  Diagram  No.  3,  where 
the  inside  lot  has  no  frontage  on  the  better  street,  while  the  corner 
lot  has  its  long  frontage  on  the  better  street,  making  it  a  much 
more  valuable  lot  than  the  inside  one. 

The  construction  of  the  scales  must  be  made  to  meet  the  con- 
ditions. It  is  easily  imaginable  that  in  a  very  valuable  section  of  a 
large  city  it  would  not  only  be  desirable,  but  necessary,  to  arrange 
the  scales  to  read  to  a  much  smaller  division  of  the  corners  where 
the  actual  ownership  is  frequently  smaller  than  the  standard  lot, 
and  where  the  values  are  so  great  that  inaccuracies  liable  to 
occur  by  attempting  an  adjustment  of  the  values  without  the  use  of 
scales  corresponding  to  the  divisions,  would  cause  serious  inequalities 
in  the  assessment.  The  scales  may  be  constructed  to  give  the  value 
of  any  rectangular  piece  coming  within  the  corner  influence.  A 
scale  for  testing  the  work  is  also  used,  by  which  the  total  value  of 
a  corner  square  may  be  read,  so  that  any  inaccuracies  occasioned  by 


25 

irregular  divisions  will  be  detected.  Illustrative  scales  are  shown  on 
succeeding  pages. 

It  will  be  remembered  that  in  each  case  the  committee  is  called 
upon  to  fix  the  value  of  lots  under  several  different  conditions,  and 
from  the  values  thus  fixed  the  scales  and  rules  are  constructed  and 
formulated  by  which  the  values  of  specific  tracts  throughout  the  city 
are  determined. 

The  fact  must  not  be  lost  sight  of  that  these  scales  are  merely 
the  most  convenient  tools  that  can  be  used  for  this  purpose,  and  are 
not  arbitrary  indicators  of  value. 

The  unit  values  having  been  determined  and  marked  upon  the 
map  upon  each  side  of  each  block  throughout  the  whole  city,  and  the 
necessary  rules  and  scales,  based  upon  the  Community  Opinion  of 
value  as  expressed  through  the  committees,  having  been  formulated 
and  constructed,  the  actual  assessment  of  the  value  of  the  land  is 
completed.  The  balance  of  the  work,  that  is,  the  determination  of 
the  value  of  each  particular  tract  throughout  the  city,  is  purely 
clerical,  and  may  be  computed  by  anyone  having  a  knowledge  of  the 
rules  and  understanding  the  use  of  the  scales. 

An  assessment  to  be  successful  must  be  satisfactory  to  a  great 
majority  of  the  members  of  the  community.  This  can  only  be  attained 
through  their  general  knowledge  of  the  work,  and  confidence  in  its 
justice  and  equity,  and  no  matter  how  carefully  and  accurately  the 
work  may  actually  be  carried  out,  unless  the  methods  used  inspire 
this  confidence,  the  work  will  not  be  satisfactory.  The  method  of 
dividing  the  work  among  a  number  of  committees,  consisting  of 
citizens  qualified  to  judge,  and  who  have  the  confidence  of  the  com- 
munity, will  result  in  giving  the  best  possible  expression  of  the  com- 
parative street  values.  The  fact  that  the  unit  values  are  fixed  and 
marked  upon  the  map  without  regard  to  the  size,  shape  or  owner- 
ship of  the  lots,  and  the  further  fact  that  these  figures  are  always 
accessible  by  the  public,  precludes  the  possibility  of  one  property 
owner  being  favored  at  the  expense  of  another,  and  must  tend  to 
create  in  the  minds  of  all  citizens  a  confidence  in  the  justice  and 
equity  of  the  work. 


26 


$100,00 


90.OOO 


70000 


CORNER  SCALE  B,  for  finding  value  of  two 
lots  short  frontage  to  better  street,  as  shown  on  Dia- 
gram No.  4. 

These  scales  should  be  constructed  upon 
paper  engraved  with  horizontal  parallel  lines 
to  indicate  the  value  in  dollars,  as  marked  on 
the  margin  of  the  scale.  The  larger  triangle, 
marked  "First  Lot,"  is  to  give  the  value  of 
the  corner  or  more  valuable  lot  Marked  A  on 


&IOOO 


DIA6RAM  r/94 


C1J.C        V^LJl  JLld          vl.  J.1AV.LV*        V   t*J.  V*t*  kXJ.V          J 

the  diagram,   and  the  smaller  triangle  is  to  give  the  value  of  the 
inside  or  less  valuable  lot,  marked  B  on  the  diagram. 

The  ten  parallel  lines  marked  from  100  to  1,000  at  their  lower 
ends,  are  used  as  indexes  corresponding  with  the  values  of  the  better 
street  from  $100  to  $1,000.  The  eleven  lines  radiating  from  the 
zero  point  at  the  bottom  of  the  scale,  and  crossing  the  parallel  lines 
referred  to,  correspond  to  the  values  of  the  less  valuable  street, 
first,  or  zero,  line  has  no  value,  the  second  line  corresponds  to  a  street 
of  one-tenth  the  value  of  the  better  street,  the  third  line  corresponds 
to  a  street  having  two-tenths  the  value  of  the  better  street,  and  so 
on  to  the  eleventh  line,  which  corresponds  to  a  case  in  which  t 
streets  are  of  equal  value.  This  explanation  applies  to  all  the  corner 
scales. 


27 

To  find  the  value  of  Lot  A,  as  shown  on  the  above  diagram,  the 
unit  values  being  fixed  as  marked,  the  best  street  being  valued  at 
$1,000;  on  the  scale  marked  "First  Lot"  find  the  parallel  line  cor- 
responding to  this  figure  (marked  1,000),  follow  this  line  upward 
to  its  intersection  with  the  radiant  line  corresponding  to  the  value 
of  the  cross  street — 500.  This  point  of  intersection  falls  between  the 
$60,000  and  $70,000  horizontal  lines,  and  reads,  if  the  scales  were 
large  enough  to  show  the  divisions,  $63,500.  To  find  the  value  of 
Lot  B,  read  in  the  same  manner  from  scale  marked  "Second  Lot/' 
from  which  it  will  be  found  that  the  value  is  $52,500,  making  the 
total  value  of  the  square  $116,000. 
$100,0 


oo- 


90,000 


so.ooo 


70.000 


00,000 


50.000 


40000 


30.00O 


20.000 


10000 


F/RST    LOT 
P 


CORNER  SCALE  C,  for  finding  value  of  two 
lots  short  frontage  to  street  of  less  value,  as  shown  on 
Diagram  No.  5. 


&IOOO 


To  find  on  these  scales  the  value  of  Lots  A 
and   B    follow    the    rules    given    on    preceding 
page,    which   will    give    the   value  of  Lot  A  as 
$81,000,  and  the  value  of  Lot  B  as  $35,000,  making  the  total  value 
of  the  square  $116,000. 


0 
0 
»0 

n 

A 

B 

DIAGRAM  /yp5 

28 


$160000 


$1000 


CORNER  SCALE  D,    for 
finding  value  of  corner  square  as 
a  whole,    as  shown   on  Diagram       Q 
No.  6.  £ 


DIAGRAM 


The  value  of  the  corner  square,  with  values  indicated  as  shown 
on  the  accompanying  diagram,  is  found  in  the  same  manner  as  in 
the  preceding  cases,  by  following  up  the  1,000  parallel  line  to  its  in- 
tersection with  the  500  radiant  line,  which  point  indicates  the  value 
on  the  horizontal  lines  as  $116,000. 

The  value  of  the  corner  square  being  fixed  by  the  unit  values 
of  the  streets  forming  the  corner,  it  is  evident  that  the  division  or 


29 

subdivision  of  the  square  does  not  change  its  value.  Therefore,  the 
fact  that  the  scales  give  the  same  total  in  each  case  demonstrates 
their  accuracy. 

The  scales  shown  herewith  are  for  illustrative  purposes.  Scales 
for  practical  use  should  be  large  enough  to  admit  of  marking  the 
values  of  intermediate  cross  streets  along  each  parallel  line,  by  which 
the  value  of  any  corner  bound  by  streets  of  units  of  $1,000  or  less, 
may  be  read. 

IMPROVEMENTS. 

The  work  of  placing  valuations  on  the  buildings  of  a  city  is 
chiefly  difficult  on  account  of  its  magnitude.  The  cost  of  reprqduc- 
tion,  rather  than  the  original  cost,  is  a  determining  factor  of  import- 
ance, and  in  respect  to  any  one  building  may  be  easily  obtained  through 
the  estimates  of  architects  and  contractors.  Two  other  important 
factors  enter  into  the  determination  of  the  value  of  city  buildings — 
viz.,  probable  period  of  usefulness  and  present  utility.  The  judg- 
ment of  the  former  must  be  largely  based  upon  the  facts  brought  out 
by  a  careful  examination  of  the  structure  as  to  its  physical  condition 
and  its  fitness  for  the  position  it  occupies.  The  value  of  the  use  of 
the  structure,  measured  by  the  rents  which  may  be  received  for  its 
use,  is  the  best  guide  to  the  value  of  its  present  utility. 

In  the  valuation  of  city  buildings  for  the  purpose  of  taxation, 
however,  the  expense  of  employing  experts,  on  account  of  the  great 
number  and  variety  of  structures,  is  prohibitive,  and  it  is  necessary 
to  devise  a  method  which  will  give  the  same  good  results  at  a  com- 
parative small  expense. 

A  "Building  Slip"  containing  questions  which  may  be  easily 
answered  and  arranged  in  such  a  manner  that  the  answers  may  be 
quickly  recorded,  and  which,  when  answered,  will  bring  to  the  hand 
of  the  assessor  the  knowledge  necessary  to  the  formation  of  a  reliable 
opinion  of  value,  offers  the  best  means  for  overcoming  the  difficulty 
of  the  great  mass  of  the  work. 

A  form  of  building  slip  arranged  to  cover  the  most  numerous 
and  common  structures  of  a  city,  is  shown  on  page  31.  A  little  dif- 
ferent arrangement  of  questions  will  be  necessary  to  bring  out  the 


30 

information  in  cases  of  different  classes  of  structures.  On  page  32 
is  a  copy  taken  from  the  records  in  the  Assessor's  office  at  St.  Paul, 
Minnesota,  showing  a  slip  as  filled  out  by  one  of  the  examiners,  and 
to  show  the  information  contained  in  this  report  the  following  reading 
of  the  slip  is  given. 

READING  OF  BUILDING  SLIP. 

Examined  Apr.  20,  1896.  Is  a  single  house,  No.  240  Laurel 
Ave.,  constructed  of  wood,  upon  a  stone  foundation,  main  floor  be- 
ing 4  ft.  above  general  surface  of  ground.  Front  of  the  house  27  ft. 
wide;  this  width  extends  back  39  ft.  Then  it  is  18  ft.  wide,  ex- 
tending back  ii  ft.,  all  of  which  is  2  stories  high.  There  is  one 
i -story  bay-window,  and  one  two-story  bay-window.  Front  porch 
is  9x26,  a  side  porch  6x15,  and  rear  porch  5x11.  Roof  is  of  shingles, 
built  in  form  of  a  gable.  Outside  finish  of  siding  with  plain  wood 
trimmings  and  there  is  a  cellar  under  whole  house,  in  which  there 
are  located  a  furnace,  laundry  room  and  rooms  for  vegetable  storage. 
First  story  is  divided  into  a  hall,  parlor,  sitting  room,  dining  room 
and  kitchen.  Second  floor  contains  four  bed  rooms  and  bath-room. 
One  room  in  the  attic,  unfinished.  The  inside  finish  of  main  part  of 
lower  story  is  plain  pine  finished  in  oil.  Upper  story  the  same.  Heat- 
ing system,  hot  water.  Building  is  supplied  with  city  water  with 
faucets  in  yard,  first  and  second  floors,  one  bath-room,  one  closet,  one 
sink  and  a  faucet  in  barn.  It  is  connected  with  city  sewer  system. 

Building  is  in  good  repair  and  is  occupied  by  owner,  who  esti- 
mates that  it  would  rent  for  $50  per  month,  and  who  states  that  the 
building  was  constructed  in  1890. 

The  barn  on  the  lot  is  constructed  of  wood,  36  ft.  wide  by  18  ft. 
deep,  iy2  stories  high,  containing  three  stalls  and  one  living  room. 

In  front  of  the  lot  is  a  side  walk  made  of  cement  with  a  granite 
curb  in  good  condition.  Surface  of  lot  is  level  and  about  two  feet 
above  grade  of  street. 

The  slips  are  so  simple  and  the  work  of  gathering  this  great 
mass  of  information  is  by  their  use  reduced  to  such  a  system,  that 
the  cost  is  small  and  the  work  may  be  performed  by  men  of 
no  special  training.  A  builder  is  the  only  expert  necessary  for  the 
work,  and  the  slips  being  of  the  same  size,  printed  in  the  same  man- 
ner and  filled  out  according  to  the  same  rules,  the  builder,  with  a 
careful  analysis  of  a  few  of  them  and  accurate  estimates  of  the  build- 
ings covered,  can  quickly  arrange  the  slips  in  classes  or  grades  of 


Description  of  the  improvements  on  property  described  on  line, 

page,  book,  district,  examined 

April  20,  1896. 

Single                   one  side  of                   flats  for  one  of 

house,  double  house,          families,  row. 

St., 
No Ave., 

Material. —  Wood,   stone,   brick,    veneer,   concrete,     upon  a  foundation  of  stone. 

brick,  concrete,  posts.— the  main  floor  being  feet  above  the 

general  surface  of  ground. 
Dimensions.— Wide.       deep,       wide,       deep,       wide,       deep,       wide,       deep, 


story                     with  an 
high                     L  add'n 

wide 

deep 

story 
high. 

Projections.—  One  story, 
bay  window 

two  story, 
bay  window 

three  story. 
bay  window 

tower 

front 
porch 

side 
porch 

rear 
porch 

Roof  .—Shingles,  gravel,  slate,  tile,  tin.    Hip,  gable,  flat,  mansard. 
Outside  finish.—  Siding,  shingles,  brick,  common,  pressed;  stone,  cut,  rough. 

Trimmings,  plain,  ornamental,  stone,  metal,  wood. 

Divisions.—  Basement,    cellar,   under    whole,    front,    middle,    rear,     containing 
dining  room,  kitchen,  furnace,  laundry,  vegetable  storage. 

1st  story,    hall,  parlor,     s>^        library,       <£Jj*        kitchen, 


§     Or,  „.  bed  bath  sewing  other 

|     2nd  story,          room  room  room;  rooms, 

o  ,    4  bed  other  rooms  un- 

3rd  story,  room  rooms,          Attic,  finished,  finished. 

Inside  finish.—  Main  part,  lower  story,     ornamental,    plain,   hardwood,  pine,  oil, 

paint.         Upper  story,    hardwood,   pine,   oil,   paint. 
Heating.—  Stoves,  furnace,  hot  water,  steam,  combination. 

Water.—  Well,   cistern,   city,    in  yard,   basement,      first       second        bath 

.story,      story,         tub, 

water          wash          laundry          sink,  barn. 

closet,         basin,  tray,  ' 

Drainage.—  Cesspool,  sewer.    Building  in  good,  fair,  bad.  repair. 

Vacant,      occupied,     owner,    tenant,     who  estimates,     pn.vs,     rent    at 

$  per  month.     States  building  was  constructed  in  18 

Owner. 

Agent. 

W    K    T   T    K  N    A   M    K  o   K  O   W    N    EH  (  )   II  A  «    E  N   T  II    K    K    K 

>V    K    I    T    K          R    K   S   I   I)   K    N    <;    K         <>   K         <>    W    N    K    H         O    U         A    (i    K    N    T  M    K    R    K 

Barn.—  Wood,       brick,       stone,       wide.  deep,  stories  high, 

contains  stalls,  living  rooms. 

Sidewalk.—  Wood,      stone,      cement,      brick.      Curb,      wood,      stone,      granite; 

Condition,    good,    fair,    bad. 
Lot  surface.—  'Level,    uneven;     about  feet    above,    below     grade. 

See  Form  No. 
(OVER.) 


32 


Description  of  the  improvements  on  property  described  on  line, 

page,  book,  district, 

April  20,  1896. 


examined 


one  side  of 
e  house, 


flats  for 
families. 


one  of 
row. 


15. 


NO 

Material.—  W0>d,   stone,   brick,   veneer,   concrete,    upon  a  foundation  of  sQhe. 
brick,  concrete,  posts,—  the  main  floor  being       A  feet  above  the 

general  surface  of  ground. 


Dimensions.—  \*^<\       dg^.       ^ige.       d<ftp,       wide,       deep,       wide,       deep, 

n  story 
2  high 

with  an 
L  add'n 

wide 

deep 

story 
high. 

Pro  j  ections.—  One 
bay  w 

m&ow 

twurvtory. 
bay  Window 

three  story, 
bay  window 

tower 

9  pofch  26 

6      s#e    15 
U  pol^h    IJ 

5  «**.  11 

porch 

Roof.—  Shales,  gravel,  slate,  tile,  tin.    Hip,  g^Qe,  flat,  mansard. 
Outside  finish.—  Si^jjta,  shingles,  brick,  common,  pressed;  stone,  cut,  rough. 

Trimmings,  pl^i,  ornamental,  stone,  metal,  wo@L. 

Divisions.—  Basement,    c^IJir,  under     whcQ,    front,    middle,    rear,     containing 
dining  room,  kitchen,  furnace,  launifry,  vegetable  stoiQre. 


1st  story,    hjrt\  party, 
2nd  story, 
3rd  story, 


Sro 


library, 


sewing 
room, 


kitc^n. 
other 


bed 
room 


Atfcl 
tlc' 


other 
rooms, 

Inside  finish.—  Main  part,  lower  story,     ornamental, 

paint.         Upper  story,    hardwood,   p^,   ( 
Heating.—  Stoves,  furnace,  h      wa^fr,  steam,  combination. 
in  yrfrfi.   basement,      fijcst 


rooms 
finished, 


tfl^in,   hardwood,  pftf 
paint. 


Water.—  Well,   cistern, 


wart«r          winh 
cloVifet,         baWh, 

Drainage.—  Cesspool,  se^Qfr. 


laundry          sirfa. 
tray,  ^^ 

Building  in   gc@l.  fair,  bad,  repair. 
tenant,    who    esti 


Vacant,     occupied,      owinir,    tenant,    who    estinQtes.     pays,     rent    at 

$         CQ          per  month.     States  building  was  constructed  in  18  90 

^  Owner. 

A  Kent. 

\V    II    f  T    K  N   A   M   K  OF  O  W    N    E   K  M    It  A   U    K   N    T  II    K    K   E 


W    K    1    1  '    K         H    K  S  I  D  E   N   C   E        OF        O  W   X    K   It        O   R         A   (J   K    N   'I'          H    K    K    K 

Barn.—  W<Qrt.       brick,       stone,       w&6  dei8  1%        stories  high, 

contains  Q      stalls,  living  ^>ms. 

Sidewalk.—  Wood,      stone.      cen(e^it,      brick.      C^1-      wood,      stone, 

Condition,    29**1'    fair,    bad. 
Lot  surface.  —  Le*vl.    uneven;    about      o        feet    abQe,    below    grade. 

See  Form  No. 
(OVER.) 


33 

structures,  lie  can  see  at  a  glance  whether  a  slip  describes  a  build- 
ing which  it  would  cost  $5.00  or  $1.00  a  square  foot  to  reproduce, 
and  it  can  be  placed  in  the  class  to  which  it  belongs.  Through  classi- 
fying the  work  in  this  manner,  the  duties  of  the  builder  are  com- 
paratively simple,  and  his  work  will  be  speedily  performed.  By  this 
means  the  great  magnitude  of  the  work  is  overcome,  and  each  im- 
provement is  assessed  at  its  true  and  full  cash  value  as  determined 
by  all  the  influences  existing. 

COMPILATION  OF  CITY  AND  RURAL  ASSESSMENTS. 

While  the  city  may  be  divided  into  many  assessment  districts, 
for  the  purpose  of  combination  with  township  and  village  assessments, 
it  is  and  must  be  considered  as  one.  After  review  by  the  city  board 
of  review  it  will  be  reported  directly  to  the  county  auditor,  where 
it  should  be  combined  with  the  village  and  township  assessments,  con- 
stituting the  assessment  of  the  county,  to  be  passed  upon  by  the  county 
board  of  review. 

For  this  review  a  map  of  the  county  should  be  prepared,  showing 
in  each  township  the  price  per  acre  of  the  various  grades  of  lands,  and 
if  there  is  any  great  difference  in  the  character  of  land  in  part  of  a 
township,  a  notation  should  be  made  on  the  map  to  show  the  differ- 
ence. In  marking  the  price  per  acre,  the  average  price  should  be 
shown,  and  also  the  highest  price  and  the  lowest  price.  If  there  is  a 
city  in  the  county,  its  outline  should  be  shown,  with  the  total  valua- 
tion of  the  land  and  the  total  valuation  of  the  improvements.  All 
villages  coming  within  the  county  should  be  shown  in  the  same  man- 
ner, with  the  addition  that  the  average  price  per  acre  of  the  lands 
in  the  outskirts  of  the  village  should  be  plainly  marked. 

The  county  board  of  review  will  be  composed  of  representatives 
from  each  township,  village  and  city,  each  one  of  whom,  it  is  natural 
to  presume,  will  be  thoroughly  familiar  with  the  assessment  in  his 
own  district.  The  work  of  the  board  being  to  compare  the  assess- 
ment of  the  several  parts  of  the  county,  with  the  idea  of  equalizing 


34 

any  differences  that  may  be  found,  they  will  have  before  them  on  the 
county  map  such  information,  in  connection  with  their  individual 
knowledge,  as  will  enable  them  to  detect  any  attempt  to  shirk  the 
burden  of  taxation  and  depart  from  the  true  and  full  cash  value.  As 
it  must  be  presumed  that  the  distribution  within  the  districts  them- 
selves is  uniform,  a  correction  can  be  made  by  a  uniform  change  of 
all  the  valuations  of  a  district. 

The  same  methods  of  presentation  of  the  assessment  to  the  state 
board  of  review  by  the  construction  of  a  state  map,  will  bring  out 
any  possible  inequalities  between  counties,  which  may  be  easily  cor- 
rected. This  will  complete  the  assessment  of  all  the  real  estate  of 
a  state  at  the  full  cash  value,  and  will  insure  that  the  various  levies 
of  state,  county,  city,  village  and  township  taxes  are  accurately  and 
equitably  levied  between  the  property  owners  of  the  state. 

To  set  at  rest  any  doubts  as  to  the  practicability  of  the  methods, 
it  is  only  necessary  to  call  attention  to  the  fact  that  the  assessment  of 
the  City  of  St.  Paul  and  Ramsey  County,  Minnesota,  was  made  in  ac- 
cordance with  the  foregoing  principles  and  methods,  under  the  direc- 
tion of  the  writer,  and  proved  satisfactory  not  only  to  the  taxpayers, 
but  to  the  state  board  of  equalization  as  well. 

In  connection  with  this  work  there  were  25,000  buildings  actually 
measured  and  their  values  estimated,  and  something  over  150,000 
different  lots  or  tracts  of  land  were  examined  and  valued,  covering 
in  the  City  of  St.  Paul  alone  55  square  miles. 

The  committees  of  citizens  called  to  assist  in  this  work  were  com- 
posed of  38  prominent,  well  known  and  substantial  taxpayers.  The 
committees  were  easily  secured,  and  the  members  became  deeply  in- 
terested in  the  work,  which  they  carried  out  thoroughly  and  com- 
pletely by  holding  some  twenty  short  sessions. 


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